From participation in production process workers share on the main workers occupied with direct production of production and auxiliary, the serving productions of production of production. At the accounting of number of workers distinguish list and not list structures. Join in a payroll not only the constants consisting in the list of this enterprise, but the temporary employees accepted for the term of not less than 5 days. Carry to not payroll the workers who are temporarily attracted to performance of separate works or instructions, as a rule, not on primary activity of the enterprise. For example to send somebody to run behind beer. Account of use of working hours is kept in the sheet according to the accounting of working hours. In the sheet it is considered on each worker and the employee days of appearances and absences, it is fulfilled and underfulfilled hours, output and festive dniya other. Data of the organic account are necessary for control of use of working hours and observance of labor discipline. For workers-povremenshchikov they, besides, are the basis for charge of a salary. Two times a month the accounts department according to sheets charges a salary.
The first copies of documents are grouped in types of operations, sources or the directions of the consumption of materials. For this purpose grouping sheets of arrival and an expense are formed. Receipt documents are used for accounting of acquisition and preparation of material values, and account - for the accounting of costs of production and calculations of product cost.
Points with 1 on 9 (1) define zatata of which there is a Shop prime cost. Points with 1 on 10 (2) define costs of Manufacturing prime cost. All types of expenses (3) define Full or Commercial prime cost.
Operations with the money which is in cash desk of the enterprise are called cash, and the documents which are making out them - as cash documents. Cash operations are carried out by the cashier who is the responsible person. Cash operations make out special documents - warrants which share on receipt (on them money is accepted) and account (on them money gives out from cash desk).
Fixed assets of the enterprise is a set materialno-proiz-vodstvenny values of the enterprise which transfer the cost of goods in parts in the form of depreciation charges and participate in production process constantly.
Basic data for the accounting of development and charge of a salary are: sheet of ITR, SKP, MOP; sheet of the main workers; the sheet of charge of a salary on auxiliary production, and also a scale of charges.
MBP is considered on the special synthetic account" the Invaluable and fast-wearing-out subjects". Record on this account regarding acquisition is similar to records at acquisition of materials. But difference that at first MBP come on a warehouse, and then to operation. In this regard, to the synthetic account two more sub-accounts open:" MBP in a warehouse" and" MBP in operation". At MBP otpuskaniye from a warehouse the following record is formed:
Each enterprise consists of separate groups, in total which represent this enterprise. Groups are engaged only in that function for which they are intended that the enterprise could exist. The major element is here the accounts department which keeps account of economic means and objects of the accounting of the enterprise.
Fixed assets in use are in the movement (receipt, movement in the enterprise, repair and modernization, leaving and elimination). The movement of fixed assets is reflected in primary documents: act of acceptance transfer, consignment note on internal displacement, act of elimination of fixed assets.
The expenses defining prime cost can be grouped in the following articles: material inputs, expenses on compensation, assignments on social and medical insurance, depreciation of fixed assets, an other expenses. Thus prime cost consists of costs of production, its realization, the organization and service of production. For display of costs of production there is a Sheet of the accounting of costs of production. This sheet generalizes data on any type of production: shows expenses of this product in a month, distributing from on materials, MBP, a salary, an otchileniye in fund of employment, assignment in. both medical insurance and general running costs. Also the quantity of the made products and quantity in a warehouse is shown.
On the basis of the given sheet of the equipment and the sheet by calculation of depreciation of fixed assets the sheet of the accounting of fixed assets is formed. The sheet shows their movement for a period. The documentary basis for maintaining the account are primary documents.
The main objectives of the accounting of finished goods are its timely documentary registration from production on warehouses, control of its safety in storage places, the correct and reliable reflection in the business accounts of operations linked with shipment, realization and calculations with buyers, control over the implementation of the plan of realization.